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Is It Worth Going PJ? Free CLT vs PJ Calculator
Enter the CLT salary offered and the monthly PJ value. The calculation updates on its own.
Going PJ (opening a company as an independent contractor) usually comes with a higher monthly offer, but without a 13th salary, paid vacation, or FGTS — rights that are part of a CLT employee's real total pay. This calculator compares both scenarios over a full year, not just the monthly amount.
CLT scenario
PJ scenario
The invoice amount you'd issue every month.
Monthly pró-labore (owner's salary, R$)
Every company (even a small one) needs an accountant. Average for a small company with no employees: R$150 to R$350/month.
Estimated result
Educational estimate based on the 2026 INSS, IRRF, and Simples Nacional (Anexo III) tables. Assumes a high Fator R and does not include municipal ISS or additional PJ costs (health insurance, equipment). Does not replace an accountant's calculation and is not financial or legal advice — career decisions deserve professional consultation.
Tables last checked in 2026-09
Frequently asked questions
Why does the CLT annual total include the 13th salary, vacation, and FGTS?
Because these are legally guaranteed rights that are part of a CLT employee's real earnings, even though they don't come every month. Comparing only the monthly net salary against the monthly PJ value would be unfair to the CLT side, which has these extra yearly gains.
Why does the calculator assume Simples Nacional's Anexo III?
It's the most common tax regime for someone providing personal services through a company (CNPJ) to a single client (a high "Fator R"). Other activities may fall under a different annex, with different rates — not covered here.
What's not included in this calculation?
Municipal ISS tax (varies by city), your own health insurance, work equipment, and extra INSS contributions for anyone who wants to retire on more than the pró-labore entered.
Why is there a suggested pró-labore value?
Setting the pró-labore at 1 minimum wage and withdrawing the rest as profit (income-tax-exempt for the owner) is the most common strategy to reduce the INSS paid — but the field is editable if your case is different.
